Consistency, Hobgoblins and Esoterica: A Look at Interpleader in Tax Levy Cases.


This post summarizes a recent opinion ruling on federal jurisdiction in the context of an interpleader action brought when a trustee was served with a notice of levy for a portion of the funds under his control. The interpleader action gives the stakeholder solid protection in the form of a judgment of discharge and an injunction. In a particular case the extra protection may make it worth the effort.

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Published In: Tax Updates